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TMI Blog2009 (2) TMI 11X X X X Extracts X X X X X X X X Extracts X X X X ..... sentative (DR) for the Revenue. None for the respondent. [Order per : M. Veeraiyan, Member (Technical)] - This is an appeal by the Department against the order of Commissioner (Appeals) No. 154-CE/LKO/2007 dated 31.10.07 by which invoking the provisions of Section 80 of the Finance Act, 1994, he set aside the penalty of Rs.96,194/- imposed on the respondent. 2. Heard the learned DR. There was a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y was imposed under Section 78 of the Finance Act. Commissioner (Appeals) however, set aside the penalty under Section 76 also. 4. The finding and reasoning of the Commissioner (Appeals) are as follows: "6. I have gone through the records. This issue to be decided in this case is whether the appellant is entitled for benefit of Section 80 of the Finance Act, 1994 as claimed by them. I find that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xiliary service. In the said Circular dated 6.6.97, the Board has clarified that other expenses incurred by the steamer agent on behalf of shipping line shall not be taken into account. Similarly, in respect of insurance auxiliary service the Board has clarified vide Circular dated 9.7.2001 that amount billed to the client on account of out of pocket expenses which are reimbursab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orked out to Rs.96,194/-. I therefore, hold that appellants are entitled for benefit of Section 80 of the Finance Act, 1994 and accordingly, no penalty is imposable on them under Section 76 of the Finance Act, 1994." 5. The Department has filed an appeal on the following grounds: "If there was doubt as claimed by the party, they could have approached the department for a clarification, which the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... channels. Commissioner (Appeals) has recorded the reasoning for his coming to the conclusion that there was sufficient cause on the part of the respondents in not paying the differential service tax which has been subsequently paid. He has recorded that the Board's clarification in respect of Steamer Agent service and Insurance Auxiliary Service has been misunderstood by the respondent. I fi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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